DR 0619: Assigned Innovative Motor Vehicle and Truck Credits and Electric Bicycle Credit Reconciliation Schedule (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 0619 calculates assigned innovative motor vehicle and truck credits for dealers and financing entities, and electric bicycle credits for qualified retailers. For 2025, it also reconciles allowed credits with advance payments received during the tax year and is su
Who files this form
For tax year 2025, DR 0619 must be completed by:
- Motor vehicle dealers and financing entities that were assigned innovative motor vehicle or innovative truck credits. Complete Section A.
- Qualified retailers selling electric bicycles. Complete Section B.
The schedule calculates the credit allowed and reconciles it with advance payments received during the tax year.
Do not use this schedule for a vehicle or bicycle you purchased. If you purchased a qualifying vehicle and did not assign the credit to the dealer or financing entity, complete DR 0617 instead and submit it with your return. Electric bicycle purchasers may not claim the electric bicycle credit unless they are qualified retailers.
What you'll need
Have these records available to complete the schedule:
- Your Colorado income tax return, so your name and taxpayer identification number match.
- For assigned vehicle credits: executed DR 0618 forms and quarterly DR 0618 vehicle credit assignment reports, including amendments.
- For electric bicycle credits: quarterly electric bicycle sales and returns reports showing sales, returns, canceled sales, and other reductions.
- Quarterly advance payment submissions in your Revenue Online account, showing credits already refunded to you.
Individuals must use an SSN or ITIN. Estates, trusts, partnerships, S corporations, and C corporations must use an FEIN or CAN.
Keep executed DR 0618 forms in your records in case the department requests them or audits your return. You do not need to submit them with your return.
How to file
Submit DR 0619 with your Colorado income tax return.
- Enter your name and taxpayer identification number exactly as shown on your return.
- Complete the applicable section. Section A calculates assigned vehicle credits and subtracts advance payments. Section B subtracts returns and other reductions from qualified bicycle sales, multiplies the net quantity by $500, and subtracts advance payments.
- Transfer the total credit due from lines 3 and 10 to your return:
- DR 0104: line 32
- DR 0105: line 36
- DR 0106: line 27
- DR 0112: line 43
- Report any required credit repayment from line 4 or line 11 on your return:
- DR 0104: line 22
- DR 0105: line 21
- DR 0106: line 23
- DR 0112: line 26
The supplied text does not give a mailing address or an e-filing procedure for DR 0619.
Common mistakes
- Using DR 0619 as a purchaser. Do not use this schedule to claim a credit for a vehicle or bicycle you purchased.
- Including canceled vehicle sales. Exclude canceled sales from line 1. The amount must match the combined totals in columns Q and R of your quarterly DR 0618 reports, including amendments, and include applicable additional credits and administrative fees.
- Claiming bicycle credits for returned or canceled sales. No credit is allowed for these sales. Report returns, cancellations, and other reductions on line 6.
- Counting bicycle sales without the required discount. For each sale reported on line 5, you must have provided a discount at the time of sale equal to the lesser of $450 or the bicycle's purchase price.
- Overlooking advance payments. Review your Revenue Online advance payment submissions when completing line 2 or line 9. Excess advance payments must be repaid with your return.
- Sending DR 0618 instead of keeping it. Dealers and financing entities do not need to submit DR 0618 with their return, but must report its data quarterly and keep the executed form. They also do not need to prepare or submit DR 0617 to claim assigned credits.
Questions people ask
What changed beginning in tax year 2025?
DR 0619 is also used to reconcile the credit allowed with advance payments received during the tax year.
Can I claim the electric bicycle credit if the retailer did not give me a discount?
Not if you are not a qualified retailer. Buying a qualified electric bicycle without receiving a discount does not allow you to claim this credit.
How much is the electric bicycle credit for a qualified retailer?
Multiply the net number of qualified electric bicycles on line 7 by $500. For each sale counted on line 5, the required customer discount is the lesser of $450 or the bicycle's purchase price.
What happens if my allowed credit is greater than my advance payments?
The difference is credit due on line 3 or line 10. It can be applied toward your tax liability or refunded if it exceeds your tax due.
What happens if my advance payments were too high?
The amount received above your allowed credit is a required repayment on line 4 or line 11. You must repay it with your return.